(财务会计)中英文会计科目

1、4营业收入operating revenue41销货收入sales revenue411销货收入sales revenue4111销货收入sales revenue4112分期付款销货收入installment sales revenue417销货退回sales return4171销货退回sales return419销货折让sales allowances4191销货折让sales discounts and allowances46劳务收入service revenue461劳务收入service revenue4611劳务收入service revenue47业务收入agency re

2、venue471业务收入agency revenue4711业务收入agency revenue48其它营业收入other operating revenue488其它营业收入-其它other operating revenue4888其它营业收入-其它other operating revenue - other5营业成本operating costs51销货成本cost of goods sold511销货成本cost of goods sold5111销货成本cost of goods sold5112分期付款销货成本installment cost of goods sold512进货

3、purchases5121进货purchases5122进货费用purchase expenses5123进货退出purchase returns5124进货折让charges on purchased merchandise513进料materials purchased5131进料material purchased5132进料费用charges on purchased material5133进料退出material purchase returns5134进料折让material purchase allowances514直接人工direct labor5141直接人工direct

4、 labor515518制造费用manufacturing overhead5151间接人工indirect labor5152租金支出rent expense, rent5153文具用品office supplies(expense)5154旅费travelling expense, travel5155运费shipping expenses, freight5156邮电费postage(expenses)5157修缮费repair(s)and maintenance(expense)5158包装费packing expenses5161水电瓦斯费utilities(expense)5162

5、保险费insurance(expense)5163加工费manufacturing overhead - outsourced5166税捐taxes5168折旧depreciation expense5169各项耗竭及摊提various amortization5172伙食费meal(expenses)5173职工福利employee benefits/welfare5176训练费training(expense)5177间接材料indirect materials5188其它制造费用other manufacturing expenses56劳务成本制ervice costs561劳务成本s

6、ervice costs5611劳务成本service costs57业务成本gency costs571业务成本agency costs5711业务成本agency costs58其它营业成本other operating costs588其它营业成本-其它other operating costs-other5888其它营业成本-其它other operating costs - other6营业费用operating expenses61推销费用selling expenses615618推销费用selling expenses6151薪资支出payroll expense6152租金支

7、出rent expense, rent6153文具用品office supplies(expense)6154旅费travelling expense, travel6155运费shipping expenses, freight6156邮电费postage(expenses)6157修缮费repair(s)and maintenance(expense)6159广告费advertisement expense, advertisement6161水电瓦斯费utilities(expense)6162保险费insurance(expense)6164交际费entertainment(expen

8、se)6165捐赠donation(expense)6166税捐taxes6167呆帐损失loss on uncollectible accounts6168折旧depreciation expense6169各项耗竭及摊提various amortization 6172伙食费meal(expenses)6173职工福利employee benefits/welfare6175佣金支出commission(expense)6176训练费training(expense)6188其它推销费用other selling expenses62管理及总务费用general & adminis

9、trative expenses625628管理及总务费用general & administrative expenses6251薪资支出payroll expense6252租金支出rent expense, rent6253文具用品office supplies6254旅费travelling expense, travel6255运费shipping expenses,freight6256邮电费postage(expenses)6257修缮费repair(s)and maintenance(expense)6259广告费advertisement expense, adver

10、tisement6261水电瓦斯费utilities(expense)6262保险费insurance(expense)6264交际费entertainment(expense)6265捐赠donation(expense)6266税捐taxes6267呆帐损失loss on uncollectible accounts6268折旧depreciation expense a6269各项耗竭及摊提various amortization6271外销损失loss on export sales6272伙食费meal(expenses)6273职工福利employee benefits/welfa

11、re6274研究发展费用research and development expense6275佣金支出commission(expense)6276训练费training(expense)6278劳务费professional service fees6288其它管理及总务费用other general and administrative expenses63研究发展费用research and development expenses635638研究发展费用research and development expenses6351薪资支出payroll expense6352租金支出re

12、nt expense, rent6353文具用品office supplies6354旅费travelling expense, travel6355运费shipping expenses, freight6356邮电费postage(expenses)6357修缮费repair(s)and maintenance(expense)6361水电瓦斯费utilities(expense)6362保险费insurance(expense)6364交际费entertainment(expense)6366税捐taxes6368折旧depreciation expense6369各项耗竭及摊提vari

13、ous amortization6372伙食费meal(expenses)6373职工福利employee benefits/welfare6376训练费training(expense)6378其它研究发展费用other research and development expenses7营业外收入及费用non-operating revenue and expenses, other income(expense)7174营业外收入non-operating revenue711利息收入interest revenue7111利息收入interest revenue/income712投资

14、收益investment income7121权益法认列之投资收益investment income recognized under equity method7122股利收入dividends income7123短期投资市价回升利益gain on market price recovery of short-term investment713兑换利益foreign exchange gain7131兑换利益foreign exchange gain714处分投资收益gain on disposal of investments7141处分投资收益gain on disposal of

15、investments715处分资产溢价收入gain on disposal of assets7151处分资产溢价收入gain on disposal of assets748其它营业外收入other non-operating revenue7481捐赠收入donation income7482租金收入rent revenue/income7483佣金收入commission revenue/income7484出售下脚及废料收入revenue from sale of scraps7485存货盘盈gain on physical inventory7486存货跌价回升利益gain fro

16、m price recovery of inventory7487坏帐转回利益gain on reversal of bad debts7488其它营业外收入-其它other non-operating revenue- other items75 78营业外费用non-operating expenses751利息费用interest expense7511利息费用interest expense752投资损失investment loss7521权益法认列之投资损失investment loss recog- nized under equity method7523短期投资未实现跌价损失

17、unrealized loss on reduction of short-term investments to market753兑换损失foreign exchange loss7531兑换损失foreign exchange loss754处分投资损失loss on disposal of investments7541处分投资损失loss on disposal of investments755处分资产损失loss on disposal of assets7551处分资产损失loss on disposal of assets788其它营业外费用other non-operat

18、ing expe nses7881停工损失loss on work stoppages7882灾害损失casualty loss7885存货盘损loss on physical inven tory7886存货跌价及呆滞损失loss for market price decli ne and obsolete and slow-movi ng inven tories7888其它营业外费用-其它other non-operating expenses- other8所得税费用(或利益)in come tax expe nse(or ben efit)81所得税费用（或利益）in come ta

19、x expense811所得税费用（或利益）in come tax expense9非经常营业损益nonrecurring gain or loss91停业部门损益gain(loss)from disc on ti nued operati ons911停业部门损益-停业前营业损益in come(loss)from operati ons of disco nti nued segme nts9111停业部门损益-停业前营业损益in come(loss)from operati ons of disco nti nued segme nt912停业部门损益-处分损益gain(loss)from

20、 disposal of discontinued segments9121停业部门损益-处分损益gain(loss)from disposal of discontinued segment92非常损益extraordinary gain or loss921非常损益extraordinary gain or loss9211非常损益extraordinary gai n or loss93会计原则变动累积影响数cumulative effect of changes in accounting principles931会计原则变动累积影响数cumulative effect of cha

21、 nges in accou nti ng prin ciples9311会计原则变动累积影响数cumulative effect of cha nges in accou nting prin ciples94少数股权净利mi nority in terest in come941少数股权净利minority in terest in come9411少数股权净利min ority in terest in come中国会计科目的中英文对照返回8111所得税费用（或利益）in come tax expense(or ben efit)(or ben efit)(or ben efit)中国会

22、计科目的中英文对照、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashiers cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款

23、 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Accou

24、nt receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of

25、receivable 库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in

26、process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term

27、 investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值

28、准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditors rightsinvestment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilitie

29、s工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备Building/structure depreciation reserves 机器设备减值准备 Machinery equipmentdepreciation reserves 1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 S

30、pecial-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备

31、Construction-in-process depreciation reserves1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure、 、人商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reser

32、ves 商标权减值准备 trademark rights depreciationreserves1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait dealassets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income 191101 待处理流动资产损溢Wait deal intangible assets loss or income191102 待处理固定资

33、产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accr

34、ued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export2

35、1710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT 217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable应交资源税 Resources tax payable217106 应交土地增值税 Increment tax on l

36、and value payable217107 应交城市维护建设税 Tax for maintaining and building citiespayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税 Personal income tax payable 2176 其他应交款 Other fund inconfor

37、mity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance 其他负债 Other liabilities 2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款Long-term loa

38、ns due over one year2311 应付债券 Bonds payable 231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest217104217105应交所得税 Income tax payable2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付 Long-termaccount

39、 payable due within one year 一年后到期的长期应付 Long-term accountpayable over one year 2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS EQUITY资本 Capita3101 实收资本 (或股本) Paid-up capital(or

40、 stock)实收资本 Paicl-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Forei

41、gn currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment

42、利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion314106 提取职工奖励及

43、福利基金 Withdrawal staff and workers bonus and welfarefund314107 利润归还投资 Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund314110 应付普通股股利 Common Stock dividends payable314111 转作资本 (或股本)的普通股股利 Common Stock d

44、ividends change to assets(orstock) 314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture 410101 基本生产成本 Base cost of manufacture410102 辅助生产成本 Auxiliary cost of manufacture 4105 制造费用 Manufacturingoverhead 材料费 Materials管理人员工资 Executive Salaries 奖金 Wages 退职金 Retirement allowance 补贴Bon

45、us 外保劳务费 Outsourcing fee 福利费 Employee benefits/welfare 会议费Coferemce 加班餐费 Special duties 市内交通费 Business traveling 通讯费Correspondence 电话费 Correspondence 水电取暖费 Water and Steam 税费 Taxesand dues 租赁费 Rent管理费 Maintenance包装物出租 Wrappage lease车辆维护费 Vehicles maintenance油料费 Vehicles maintenance 培训费 Education and

46、 training 接待费 Entertainment 图书、印刷费 Books and printing 运费 Transpotation 保险费 Insurance premium 支付手续费 Commission 杂费 Sundry charges 折旧费 Depreciation expense 机物料消耗Article of consumption 劳动保护费 Labor protection fees 季节性停工损失 Loss onseasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss 收入 Income

47、 业务收入 OPERATING INCOME 5101 主营业务收入 Prime operating revenue 产品销售收入 Sales revenue 服务收入 Servicerevenue 5102 其他业务收入 Other operating revenue 材料销售 Sales materials 代购代售出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement ofincome tax 其他收入 Other revenue 5201 投资收益 Investment income 短期投资收益Current inve

48、stment income 长期投资收益 Long-term investment income 计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidizerevenue 5301 营业外收入 NON-OPERATING INCOME 非货币性交易收益 Non-cashdeal income 现金溢余 Cash overage处置固定资产净收益 Net income on di

49、sposal of fixed assets 出售无形资产收益 Incomeon sales of intangible assets 固定资产盘盈 Fixed assets inventory profit 罚款净收入Net amercement income 支出 Outlay 业务支出 Revenue charges 5401 主营业务成本Operating costs 产品销售成本 Cost of goods sold 服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumpt

50、ion tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense 销售其他材料成本 Other cost of materialsale 其他劳务成本 Other cost of service 其他业务税金及附加费 Other tax andassociate charge 费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignme

51、nt commission charge 运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development

52、expense福利费 Employee benefits/welfare 职工教育经费 Personnel education待业保险费 Unemployment insurance 劳动保险费 Labour insurance 医疗保险费Medical insurance 会议费 Coferemce 聘请中介机构费 Intermediary organs 咨询费Consult fees 诉讼费 Legal cost 业务招待费 Business entertainment 技术转让费Technology transfer fees 矿产资源补偿费 Mineral resources comp

53、ensation fees 排污费 Pollution discharge fees 房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenuretax 印花税 Stamp tax5503 财务费用 Finance charge 利息支出 Interest exchange 汇兑损失 Foreignexchange loss 各项手续费 Charge for trouble 各项专门借款费用 Special-borrowingcost 5601 营业外支出 Nonbus

54、iness expenditure 捐赠支出 Donation outlay 减值准备金Depreciation reserves非常损失 Extraordinary loss 处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assetsinventory loss 债务重组损失 Loss on arrangement 罚款支出 Amercement outlay 5701所得税 Income tax 以前年度损益调整 Prior yea

55、r income adjustment 项目财务 projectfinance a payment or serious payments 一次或多次付款abatement 扣减 absolute and unconditional payments 绝对和无条件付款 acceleratedpayment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益accounting period 会计期间 accounti

56、ng policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求 acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability德国）生产责任法action 诉讼 actualownershipadditi

57、onal filingsadditional marginadditional risk事实上的所有权补充备案附加利差附加风险additions （设备的）附件adjusted tax basisadjustment of yieldadministrative feeAdministrative Law已调整税基对收益的调整管理费（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构AMT （Alternativ

58、e Minimum Tax） （美国）可替代最低税after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 开发权的协议agreement 协议aircraft registry 飞机登记airframe （飞机的）机身airports 机场airworthiness directives （飞机的）适航指令alliances 联盟allocation of finance income财务收益分配allowance for

59、 losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment外国投资的易受控制程度amendment 修改American Law Institute 美国法学会amortization of deferred loan fees and related consideration 款费和相关的报酬的摊销amortization schedule摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量涉及自然资源递延的贷

60、analogous to 类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws 适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions拨款条例appropriation 侵占approval authority 核准权approval 核准approximation 近似arbitrary and artificia